The Effect of Ownership Structure on Imputed Tax Credit Ratio
碩士 === 東吳大學 === 會計學系 === 100 === Within the agency framework, this study aims to examining the relations between corporate tax behavior, measured by imputed tax credit ratio to reflect integration of the individual and corporate tax systems, and the ownership structure of listed companies in Taiwan....
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/92027526556257151068 |